Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

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SECURITIES TRANSFER TAX ADMINISTRATION ACT 26 OF 2007

[ASSENTED TO 21 DECEMBER, 2007]
[Date of Commencement: 1 JULY, 2008]

(English text signed by the President)

as amended by:

Taxation Laws Second Amendment Act 4 of 2008

Revenue Laws Second Amendment Act 61 of 2008

Tax Administration Act 28 of 2011

Tax Administration Laws Amendment Act 44 of 2014

pending amendment by:

Tax Administration Act 28 of 2011

ACT

To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:-

ARRANGEMENT OF SECTIONS

CHAPTER 1
ADMINISTRATION AND INTERPRETATION

Section 1 – Administration and interpretation of Act

Section 2 – Notification requirement

Section 3 – Payments

Section 4 – Refunds

Section 5 – Interest on overdue payments

Section 6 – Repealed

Section 6A – Penalty on default

Section 7 – Repealed

Section 8 – Interest on overdue payments and penalty on default recoverable from person to whom security is transferred

CHAPTER 2
RECOVERY OF TAX

Section 9 – Repealed

Section 10 – Repealed

Section 11 – Repealed

CHAPTER 3
GENERAL PROVISIONS

Section 12 – Repealed

Section 13 – Records

Section 14 – Repealed

Section 15 – Repealed

Section 16 – Repealed

Section 17 – Repealed

Section 18 – Repealed

Section 19 – Repealed

Section 20 – Offences

Section 21 – Repealed

Section 22 – Short title and commencement

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows: